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2024-12-31-accounts

ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Charit no. 1135421 y ~~PO~~

ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY REPORT AND FINANCIAL STATEMENTS

Year ended 31[st ] December 2024

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

An unincorporated association affiliated to the United Reformed Church governed by Trust Deed adopted 14 October 2009.

Officers and Advisers

Trustees and Elders Meeting

Jacqueline Bebbington Stephen Bebbington (Treasurer) Andrew Clare Lesley Clare Fiona Drysdale Christopher Gill (appointed Sep 2024) Paul Gill (retired Sep 2024) Elizabeth Howells (co-opted Sep 2024) Charlotte Leonard (retired July 2024) Angela Liddell Annette Mace Jacqueline Pasifull (Joint Church Secretary) Jennifer Sheehan Christina Wheeler (Joint Church Secretary)

Elders Meeting in attendance

Revd Margaret Collins Revd Wendy Swan Ian Moore – Interim Moderator

Advisers

Property Officer: Ian Purton (retired 31 December 2024) Independent Examiner: Jonathan Ross

Address

Lynwood Grove, Orpington, BR6 0BG www.stjohnsurc.org.uk

Appointment of Trustees Those members of the Elders’ Meeting who are qualified to serve as charity trustees are collectively the Charity Trustees, responsible under the Charities Act 2006 for the day-to-day oversight, management, safety and insurance of all property and financial resources. Elders are ordained for life and inducted to serve on the Elders’ Meeting for a minimum of four years with the option to extend to a maximum of eight years. Except in exceptional circumstances (e.g., a high level of retirements or where a serving Elder is called to serve as an Office Bearer) they must then stand down for a period of one year before being appointed to the same or another position.

Objects of the Charity

The object of the Charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church.

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Membership

Membership
Number on roll 1stJanuary 2024
174
Profession/Reaffirmation of Faith
1
Transfer from other Churches/associate roll
New Members
SUB TOTAL
175
Move to Associate roll 15
Transfer to other Churches
Deaths 3
Resignations 3
Total on Membership as at 31stDec 2024 **154 ***

*There is a discrepancy in the numbers that

cannot be found. The actual number of members at the end of 2024 stands at 149

Main Activities St John’s United Reformed Church is a centre for Christian worship and faith development. It runs, sponsors and supports many voluntary groups and organisations serving the local community.

The work of the Church is organised into teams as follows:

Church in Community Church and World Faith Development Finance Pastoral Care Property Publicity and Promotions Worship Youth and Children

St John’s Church runs the following organisations:

Just Babies Little Monsters St John’s Pre-School Thursday Club

St John’s Church sponsors and supports Scouting and Guiding groups.

Details of the Activities of the above teams and organisations can be found on the website or from the Church Secretaries.

Main Achievements

The provision of regular acts of worship, service to the community and running and sponsoring various activities for all age groups.

Good Practice

Good Practice is about establishing and maintaining procedures designed to safeguard children, young people and other vulnerable personnel in the church. All adults in the church are responsible for creating a safe caring Christian environment which prevents neglect, sexual or emotional abuse of children, young people or vulnerable adults.

St John’s has adopted the URC Good Practice – Safeguarding Children and Young People in the Church sixth edition published 23[rd] October 2023 (GP6) as the basis for its Safeguarding Policy. A copy of the St John’s Safeguarding Policy is available for inspection in the Link and on the website. Every church activity or group which involves working with children and young people is responsible for ensuring activities are

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

structured in accordance with this policy to minimise situations where abuse can occur. Non-church run organisations are required to confirm that they have made their own Good Practice provisions. The Policy was last reviewed in September 2024.

Two safeguarding co-ordinators are appointed to co-ordinate and implement child protection and vulnerable adult policies and be a first line of communication for adults and children on any issue of Good Practice including reporting suspected abuse.

The Good Practice Policy Statement (available in the Link Vestibule) gives the framework within which Good Practice procedures and activities are structured and monitored at St John’s.

Ministry

For all of 2024 St John’s was in vacancy. Ian Moore from Emmanuel West Wickham was appointed as Interim Moderator and subsequently at the Church Meeting on Sunday 17[th] November 2024 a call was issued to Revd. Sohail Ejaz which was accepted. Sohail will be inducted on Saturday 15[th] March. Worship during 2024 has been led by members and groups from within St John’s as well as visiting ministers/lay preachers.

Jacqueline Pasifull

Joint Church Secretary

February 2025

Report of the Treasurer

Statement of Financial Activity

It has been a positive year for the Charity’s finances with the receipt of significant donations totalling £424,416, this has resulted in a surplus of £393,605 for the year. Ignoring the two most significant sums and associated costs (£9,911) the charity had a deficit of £20,900.

Incoming resources from charitable activities amounted to gross £646,872 and after removal of significant donations £222,416 (2023: £257,750). Offerings were down by 8% and hall lettings were slightly below the previous year. Preschool income was positive resulting in a trading surplus before service charges of £2,010 (2022: £6,238).

Expenditure on charitable activities amounted to £253,267 and after removal of costs associated with the legacy £243,356 (2023: £282,731). The additional legacy has enabled the charity to increase its reserves this year.

Legacies & Donations

The charity was the very grateful beneficiary of legacies again this year.

The most significant was the final payment from the legacy initially received in 2023. The executors had to obtain title to the second property in the estate and confirm that the charity was the beneficial owner before it could be sold. This has been achieved and the residue of the estate has now been received. The value of £396,936 was slightly less (7%) than anticipated last year.

The charity does not expect that it will receive such a significant legacy in future years.

Reserves

Total Reserves amount to £1,006,342 (2022: £612,724) Movements and classifications of reserves are shown on page 9.

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Outlook

Thanks to the legacy from our late member the Charity will be in a strong financial position for the next few years. A new full time minister is to be appointed in late March next year and along with the trustees will be developing plans for the use of the monies in meeting our charitable objectives. It is expected that the monies will be split between rebuilding our reserves, undertaking a number of short to medium term projects within the church and local community and appropriate long-term investments that will provide additional income for the future work of the charity.

Day to day finances continue to be challenging in the current financial climate. We have however managed to keep energy costs under control following the end of a 3 year contract. The Government have made major changes to funding in the Early Years education sector and we still have significant concern over the impact this may have on the Preschool.

The retirement flat that is currently being leased is providing an ongoing income and provides an asset that can be realised in due course if required.

Special Collections

During the year, members and friends raised £396 for Commitment for Life

Acknowledgements

I would like to express my thanks to the Finance Team comprising Gill Webb our FWO secretary, Alison Bruce for managing the hall bookings, Frank Liddell and Gordon Coventry for their accounting advice and Lynne Gill for running the day-to-day accounts packages.

I am extremely grateful to Jonathon Ross for taking on the role as our Independent Examiner.

Most of all, I would like to thank members and friends who generously support the work of the Church with regular and periodic gifts. Thank you.

Stephen Bebbington

Treasurer March 2025

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Statement of Financial Activity 1 January 204 to 31 December 2024

Incoming Resources from Charitable Activities
Freewill Offerings
Loose Offerings
Gift Aid Tax Refunds
Legacies and Donations
Uniformed Organisations
Hall Lettings
Community Events
Pre-School
Babies, Toddlers and Sunday Fun Club
Thursday Club
Solar Feed-in Tariff
Other Income
Synod Grants
Incoming resources
Expenditure on Charitable Activities
URC Ministry and Mission Fund
Worship and Ministry
Youth ministry
Administration
Legacy expenses
Publicity and Publications
Community Events
Pre-School
Youth and children
Thursday Club
Premises - Maintenance:
Repairs and Refurbishments
Equipment Servicing
Consumables
Caretaking, Cleaning and Gardening
Manse Maintenance and Council Tax
Gas
Electricity
Water, Telephone, Waste disposal
Insurance
Depreciation Fixed Assets
Charitable Activities
NET RESOURCES
2024
2023
£
£
72,650
78,352
4,086
4,119
19,421
21,082
438,439
459,342
500
2,700
26,640
31,510
100
59,028
64,690
546
691
1,560
3,606
4,027
4,397
19,875
6,618
0
35,643
646,872
712,750
90,156
81,963
7,368
9,116
113
430
5,227
5,654
9,911
4,790
132
434
0
100
57,018
58,452
352
1,053
166
2,072
8,880
66,118
4,749
2,651
779
943
38,362
21,252
3,680
4,118
4,268
4,683
3,809
3,345
3,179
2,973
7,510
7,134
7,607
10,240
253,266
287,521
393,606
425,229

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Balance Sheet as at 31 December 2024

2024
£
Fixed assets
Audio Visual at cost
32,652
Less depreciation
29,385
Boiler at cost
29,626
Less depreciation
17,776
Atkins court
225,000
Other Assets at cost
13,736
Less depreciation
13,223
Fixed Assets
Current assets
CAF Bank accounts and cash
Nat West Bank accounts
Pre-School CAF bank accounts and cash
Metro Bank Accounts
Debtors
HMRC Gift Aid Receivable
Total Current assets
Liabilities
Creditors
Agency Collections
Pre-School Creditors
Total Liabilities
NET ASSET SURPLUS
Reserves
Car
General
Premises
Thursday Club
Pre-School
Restricted Trinity F&C
Gray legacy
TOTAL RESERVES
2024
£
3,267
11,850
225,000
513
240,630
513,366
128,241
25,205
21,343
-
79,190
767,345
1,634
-
-
1,634
1,006,341
23,750
48,628
45,500
1,000
20,000
60,000
807,464
1,006,342
2023
2023
£
£
32,652
26,120
6,532
29,626
14,813
14,813
225,000
225,000
13,736
11,844
1,892
248,237
135,491
126,982
23,445
20,100
-
59,769
365,787
1,050
-
250
1,300
612,724
23,750
72,264
45,500
1,000
20,000
60,000
390,210
612,724

C Wheeler Joint Church Secretary

S Bebbington, Treasurer

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Movement in Reserves
Unrestricted
Designated Funds
Thursday Club
Pre-School
Car
Premises
31-Dec
Net
Transfers
31-Dec
2023
Incoming/
between
2024
Outgoing
Reserves
Resources
£
£
£
£
1,000
1394
-1394
1,000
20,000
2,010
-2,010
20,000
23,750
23,750
45,500
45,500
Total designated
2
Undesignated Funds
General Reserve
Gray Legacy
1
90,250
3,404
-3,404
90,250
42048
-6735
13315
48,628
420,439
396,936
-9,911
807,464
Total Unrestricted
Restricted Funds
Trinity F & C
Total reserves
552,737
393,605
0
946,342
60,000
60,000
612,737
393,605
0
1,006,342

Notes.

  1. Gray legacy recorded separately for 2024,

Costs incured for receipt of legacy transferred to General Reserve

  1. All designated reserves maintained at 2023 level

Restricted reserves are subject to limitations on their use, imposed by legislation or the wishes of the donor. Other reserves are available for the general purposes of the church and some of these have been designated for specific items of future expenditure .

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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421

Accounting Policies Accounting convention and basis of accounting

The accounts are prepared under the historical cost convention and are prepared under the SORP and FRS 102. The income and expenditure dealt with in these accounts is accounted for on an accruals basis. The accounts include all of the transactions of the Church, the Pre-School and the Toddler Group and Thursday Club.

The trustees have reviewed the accounts and are happy that the charity is an ongoing concern given the current income and current reserves.

There have been no transactions with related parties during the year.

Tax refunds

Donations made to the Church through Gift Aid enable the Church to recover the basic rate tax associated with those donations. Where the tax refund related to donations made in the year has not been recovered at the year-end it is brought into the accounts as an amount recoverable.

Land and Buildings

The Church, the halls and the manse are the property of the United Reformed Church rather than St John's.

The Atkins court flat, a retirement property, is owned by St John’s and is held as an investment property. After initial valuation by estate agents the value of the property has been slightly reduced reflecting recent falls in value of similar properties in the area.

Assets

Assets acquired which have been provided for in reserves held for that purpose are written off in the period in which they are made. Other assets acquired in excess of £2,500 in value are capitalised and treated as fixed assets when purchased and are written down to their estimated residual value over their expected useful lives, currently 5 years for cars and 10 years for all other assets.

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